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2018 (3) TMI 926 - AT - Service TaxImport of service - Technical Inspection & Certification Services - reverse charge mechanism - services used in the manufacture of goods exported - On receipt of Certificate of Testing, Manufacturer used to affix Certification Mark on the goods manufactured and exported by them - Held that: - it is an undisputed fact that the Services received by the Manufacturer are classified as “Technical Inspection & Certification Services” by Revenue and the same are covered under Section 65(105) (zzi) of the Finance Act, 1994 - in the case of M/s Roha Dyechem Pvt. Ltd. [2017 (8) TMI 1231 - CESTAT MUMBAI], the issue involved was about the Testing & Certification under “Technical Inspection & Certification Services” performed in U.S.A. and certificate being used in India and it was held by this Tribunal that merely because appellant receiving service in India does not mean service was partly performed in India and therefore, service was covered under Rule 3(ii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 and hence, were not taxable under Section 66A of the Finance Act, 1994. Manufacturer was not required to pay Service Tax demanded - appeal dismissed - decided against Revenue.
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